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All Journal PRESTASI Indonesian Journal of Community Services Jurnal Akuntansi dan Keuangan Indonesia
Dista Amalia Arifah
Universitas Islam Sultan Agung Semarang
Humanities Education Social Sciences

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PRAKTEK TEORI AGENSI PADA ENTITAS PUBLIK DAN NON PUBLIK Arifah, Dista Amalia
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
Publisher : PRESTASI

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Abstract

Game theory is the beginning of agency theory, game theory tries to find form and predict conflict resolution between individuals who are rational, and it helps us understand how managers, investors and other parties affected can be rationally agreed with the economic consequences of financial reporting. Agency theory is a branch of game theory that studies the design of contracts to motivate a rational agent to act on behalf of principal when the agent’s interests would otherwise conflict with those of the principal. In Indonesia, entities are divided into two sectors: public sector entities and private sector entities, although they differ in the ownership of the company but they both have similar traits. Both entities are equally divided into two parties that have the greatest interest, called the agent and principals. Both parties are often involved in conflicts of interest (conflict of interest), giving rise to agency cost.Agency conflict that occurs often brought losses to many parties, not only the parties in conflict alone but, more broadly. Be a mechanism to resolve complex mechanism both internally and externally. Internal mechanism with the revamping of the entity itself with providing the motivation of managers and shareholders to behave in a manner that advance corporate objectives. While the external mechanism is by application of the rules of the Regulator, such as the obligation to implement the Corporate Governance in an entity.Keyword : teori agensi, agen, principal, entitas public, entitas swasta
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL: PADA PERUSAHAAN IC INTENSIVE Arifah, Dista Amalia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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Intangible asset proxied by Intellectual Capital has important role to drive companies values creation. Although many companies have applied corporate governance mechanism in order to have IC disclosure recognition, most of them do not focus on Intellectual Capital disclosure yet. The aim of this study is to analyze the influence of corporate governance mechanisms consisting of size of the board commissioners, the independence level of independent commissioner, the activities of independent commissioners, and audit committee on the intellectual capital disclosures of the companies listed in BEI in 2009 using intensive ICs category with the adding of kontrol variables. This study will provide an illustration on how the mechanisms of corporate governance practices and IC disclosure become a value creation source for the company. There are a total of 176 companies categorized as IC intensive. Using a purposive sampling method, 45 companies were selected as samples. The 2009 annual reports of the companies are used as secondary data source of this research. Furthermore, to get ICs disclosure data content analysis technique was used both for quantity and quality terms. The results indicate that audit committee is the only corporate governance mechanism that significantly affects the level of IC disclosures.
Akselerasi Kemandirian Ekonomi Generasi Milenial Kabupaten Bojonegoro melalui Perencanaan Keuangan Islami Wijayanti, Provita; Apriyanti, Hani Werdi; Shodiq, M. Ja’far; Kartikasari, Lisa; Arifah, Dista Amalia; Khoiriyah, Arifathul
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.76-84

Abstract

Perencanaan keuangan Islami memiliki peran strategis dalam meningkatkan kemandirian ekonomi generasi milenial Kabupaten Bojonegoro. Khususnya pada keluarga Dharma Wanita BPKAD Kab Bojonegoro. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman dan keterampilan kepada generasi muda dalam mengelola keuangan sesuai dengan prinsip syariah, sehingga mereka lebih mandiri secara finansial serta mampu berkontribusi dalam ekosistem ekonomi halal. Metode yang digunakan dalam program ini meliputi sosialisasi, pelatihan manajemen keuangan Islami, serta pendampingan dalam implementasi strategi keuangan syariah, baik perencanaan keuangan personal, dan keluarga. Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada tanggal 12 Juli 2024 secara offline pukul 09.00 -12.00 WIB bertempat di kantor DWP BPKAD Kabupaten Bojonegoro dengan jumlah peserta sebanyak 25 orang, dilanjutkan pendampingan secara online. Hasil dari pengabdian ini adalah peningkatan literasi keuangan syariah dan implementasi prinsip-prinsip perencanaan keuangan Islami dalam kehidupan sehari-hari. edukasi dan pendampingan yang berkelanjutan, diharapkan generasi milenial Bojonegoro melalui wadah Dharma Wanita BPKAD dapat membangun kemandirian ekonomi yang berkelanjutan, berbasis nilai-nilai etika Islam, dan berkontribusi pada pertumbuhan ekonomi daerah.Islamic financial planning has a strategic role in increasing the economic Self-sufficiency of the millennial generation of Bojonegoro Regency. Especially in the Dharma Wanita family of BPKAD in Bojonegoro Regerency. This community service aims to provide understanding and skills to the younger generation in managing finances by Sharia principles so that they can be more financially Self-sufficiency, and able to contribute in the halal economic ecosystem. The methods used in this program include socialization, Islamic financial management training, and assistance in implementing Islamic financial strategies, both personal financial planning, and family. This community service activity was held offline on July 12, 2024, from 09.00 to 12.00 WIB at the DWP BPKAD Office in Bojonegoro Regency, with a total of 25 participants. It was followed by online mentoring sessions. The result of this community service is an increase in Islamic financial literacy and the implementation of Islamic financial planning principles in daily activity. the continuous education and assistance, it is hoped that the Bojonegoro millennial generation through DWP BPKAD community can build sustainable economic Self-sufficiency, based on Islamic ethical values, and contribute to regional economic growth.
Co-Authors Khoiriyah, Arifathul Provita Wijayanti Shodiq, M. Ja’far Werdi Apriyanti, Hani